Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - One percentage point of this rate, known as the Bradley-Burns tax, goes to local governments —primarily cities —for general purposes. Bradley-Burns revenue generally goes to the location a retailer designates as the “place of sale, ” which can differ from where the product is actually delivered to the customer, such as often occurs with online purchases.
https://lao.ca.gov/Publications/Report/5074

Local Sales Tax Rebates in 2023-24 [Publication Details]

Sep 16, 2025 - Some of California's local governments offer partial sales tax rebates to try to boost the amount of taxable sales within their borders. In 2023-24, these rebates totaled $140 million. In this post, we describe the distribution of rebate payments across cities and counties. We also examine some economic and demographic characteristics of rebate-paying jurisdictions.
https://lao.ca.gov/Publications/Detail/5074

How Will Aging Baby Boomers Affect Future Property Tax Revenues?

Jun 20, 2017 - One key provision of Proposition  13 was a switch from taxing property based on its market value (what it could be sold for) to taxing it based on its purchase price. In the year a property is purchased, it is taxed at its purchase price.
https://lao.ca.gov/Publications/Report/3693

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - In years where the program is fully subscribed, there is an opportunity cost associated with an agreement that is not fulfilled. Namely, those tax credits could have been awarded to another applicant who would have been more likely to achieve their milestones.
https://lao.ca.gov/Publications/Report/5162

Updating the California Necessities Index

Aug 14, 2025 - This means that any differences would likely partially even out within three years, leaving benefit levels at a similar level to where they would be if the current CNI had been  used. Fidelity to Original Concept Each Option Presents Trade ‑Offs.
https://lao.ca.gov/Publications/Report/5065

Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Local governments, such as cities, counties, and local transit authorities, generally own and operate these agencies. In 2019, passenger fares and fees provided 17  percent of funding for these agencies.
https://lao.ca.gov/Publications/Report/4890

Common Claims About Proposition 13

Sep 19, 2016 - We, however, did not find evidence that these incentives significantly influenced city zoning and permitting decisions in recent years. Cities and Counties Weigh Fiscal Effects of Development. California ’s cities and counties make most decisions about when, where, and to what extent development will occur.
https://lao.ca.gov/Publications/Report/3497

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - The California Constitution specifies that the property value used for determining property taxes is set at the property ’s purchase price and then increased annually by 2  percent or less. However, Proposition  19 (2020) allows certain homeowners (such as people who are 55 years or older) to transfer their existing home value for property tax purposes to a new home anywhere in the state.
https://lao.ca.gov/Publications/Report/5130

Sales Tax Exemption for Bunker Fuel

Nov 19, 2025 - Chapter  442 of 2023 (AB  543, Gipson) extended a longstanding sales tax exemption for certain purchases of bunker fuel, also known as maritime fuel. The exemption applies to fuel that water common carriers buy in California and use after they reach their first out-of-state destination.
https://lao.ca.gov/Publications/Report/5094

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - Third, some cities and counties levy lower excise tax rates on purchases made with a doctor ’s recommendation than on nonmedical (often called adult-use) sales. Taxes on Medicines. Although tangible goods generally are subject to sales tax, state law exempts some specified goods.
https://lao.ca.gov/Publications/Report/4123